DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

transferred to the members or to these people or concerns and they had procured bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

C) No. 18495/2017) – MovaliyaBhikubhgaiBalabhai 22. It was submitted that the operative part of the direction of the Hon'ble Supreme Court dated 15.9.2017 reads as under:- 2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal obligation ;)\n(iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2)\nand (3) of section 17;\n42[(iiia) any special allowance or benefit, other than perquisite included under sub-\nclause (iii), specifically granted

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

13, Block-B, Vishnu Garden\nJagadhari- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Ajay Jain, C.A (Virtual)\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

13, Block-B, Vishnu Garden\nJagadhari- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Ajay Jain, C.A (Virtual)\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet